CBS/IBS · 2026
Brazil CBS/IBS registration threshold
Any B2C sale into Brazil - no registration threshold for foreign sellers.
- Measured over
- From the first supply
- On crossing
- Register for Brazil CBS/IBS
What is the Brazil CBS/IBS registration threshold?
Brazil applies no CBS/IBS registration threshold to foreign sellers, so CBS/IBS is due from your first business-to-consumer sale rather than after a limit is crossed. You register with Receita Federal and then charge CBS/IBS on sales to customers there. The obligation is measured over the from the first supply.
What's different about Brazil
Under the new dual VAT system (2026/2027), there is no turnover threshold for foreign digital service providers.
When do you need to register?
Brazil applies no registration threshold to foreign sellers. CBS/IBS is due on your first B2C sale, so any sale at all creates the obligation.
Deadline: Immediately - the duty starts with the first sale, not at a threshold.
How to register in Brazil
- 1Register with Receita Federal under its simplified regime for non-resident suppliers.
- 2Charge local CBS/IBS on every B2C sale.
- 3Collect and store evidence of customer location, which most of these regimes require.
- 4File on the assigned cycle - usually quarterly for non-resident suppliers.
Receita Federal — official guidance
Don't track Brazil by hand.
TaxesRadar reads your Stripe & Paddle sales and warns you the moment you approach this threshold - across every country and US state at once.
Brazil CBS/IBS threshold - FAQ
What is the CBS/IBS registration threshold in Brazil?
There isn't one. Brazil applies no registration threshold to foreign sellers - CBS/IBS is due from your first B2C sale, so waiting for a limit to be crossed is the wrong mental model here.
When do I need to register for CBS/IBS in Brazil?
Brazil applies no registration threshold to foreign sellers. CBS/IBS is due on your first B2C sale, so any sale at all creates the obligation. Immediately - the duty starts with the first sale, not at a threshold.
Does TaxesRadar file my CBS/IBS for me?
No. TaxesRadar watches your Stripe and Paddle sales, warns you before you cross this threshold, and gives you the registration checklist. Filing itself is handed to specialist partners.
Other tax thresholds
Guidance, not tax advice. Confirm the specifics for your situation with a qualified professional. Threshold shown for 2026; last verified 2026-07-27 against Receita Federal. Rules change - TaxesRadar keeps them current.